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101 results for “section 68”+ Section 50clear

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Key Topics

Section 68124Addition to Income82Section 143(3)66Section 14854Section 25046Section 153C41Section 14734Disallowance18Section 153A17Reopening of Assessment

ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

ITA 358/GTY/2018[2010-11]Status: DisposedITAT Guwahati09 Jun 2025AY 2010-11

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 251Section 68

50,45,030/-under the head "Income from other sources" on account of unexplained Share Application Money u/s 68 of Income Tax Act, 1961. The Hon'ble CIT(A) upheld the order of the Assessing Officer in respect of the additions made under Section

INCOME TAX OFFICER, WARD 3(3), GUWAHATI vs. PRAG RAJ SINGLA, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

Showing 1–20 of 101 · Page 1 of 6

17
Deduction16
Depreciation16
ITA 160/GTY/2018[2013-14]Status: DisposedITAT Guwahati02 Aug 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.160/Gau/2018 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Sandip Sengupta, JCIT DRFor Respondent: Shri B. L. Purohit FCA & Shri Subash Purohit, FCA
Section 133(6)Section 143(3)Section 68

Section 68 of the Act. 4. In response, the assessee filed a written reply before AO on 10/11/2015, which is reproduced as follows: "1) The creditor Jenita Wallang is not new creditor. There as opening balance of Rs. 29,50

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 9/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

50,000/- made under section 68 of the IT Act, 1961 holding that there was no failure on the part

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 13/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

50,000/- made under section 68 of the IT Act, 1961 holding that there was no failure on the part

DCIT,CENTRAL CIRCLE-1, GUWAHATI vs. SATISH JALAN, SHILLONG

Appeal of the Revenue is allowed for statistical purposes

ITA 62/GTY/2025[2017-18]Status: DisposedITAT Guwahati17 Nov 2025AY 2017-18

Bench: Hon'Ble Itat. 3. There Are Currently More Than 300 Time Barred Assessment & 200 Penalty Cases Are Pending In This Office. Due To Shortage Of Manpower It Was Delayed In The Filing Of Appeal Before Hon'Ble Itat.

Section 131Section 250Section 68

Section 68 of the Act. Thus, the addition u/s 68 amounting to Rs. 2,50,00,000/- made in the assessment

UNTESHWAR SINGH,MEGHALAYA vs. CENTRAL CIRCLE-2, GUWAHATI, AAYAKAR BHAWAN, CHRISTIANBASTI

In the result, all the three appeals filed by the Assessee are partly\nallowed for statistical purposes

ITA 375/GTY/2025[2013-14]Status: DisposedITAT Guwahati26 Feb 2026AY 2013-14
Section 127Section 142(1)Section 143(2)Section 148Section 250

Section 68 of the IT Act. Thus, the addition\nu/s 68 of Rs.3,50,00,000/- made in the assessment

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section